While many would share Scarlett O’Hara’s belief that there is never a convenient time for taxes, let alone a convenient time for tax problems, Canadians can take great relief in knowing that there is a convenient forum for resolving most tax problems. Although the Tax Court of Canada is one of … [Read more...]
Credit where Credit is Due: Personal Credits in the Canadian Tax System
2012 is the 25th year of personal credits in the Canadian tax system. Prior to 1988, personal exemptions were deducted from taxable income. Since 1988, credits against taxes payable have been used. This was perceived as more fair, because the benefit of deductions was greater for higher income … [Read more...]
The Ethics of Corporate Social Responsibility
What is Corporate Social Responsibility, and what is not? Companies engage in corporate social responsibility (CSR) when they confer benefits on the communities located in or near where they work which are neither required by law nor an integral part of their primary, profit-oriented operations. … [Read more...]
International Corporate Political Corruption: the Case of Niko Resources Ltd.
Founded in 1987 as a publicly-traded junior Canadian natural gas company headquartered in Calgary, Alberta, Niko Resources Ltd. (Niko) enjoyed a reputation as a gutsy natural gas explorer and producer by taking on projects in politically volatile and economically less-developed regions of the world. … [Read more...]
What is Wrong with Corruption?
I see in the near future a crisis approaching that unnerves me and causes me to tremble for the safety of my country. … Corporations have been enthroned, an era of corruption in high places will follow . . .– Abraham Lincoln, quoted in Jack London’s The Iron Heel The first sign of … [Read more...]
Chevron Corp. v. Naranjo: Goliath’s Global Anti-Enforcement Injunction against David
The clichéd David vs. Goliath depiction is one which is often used when describing legal cases. But Ecuador’s Lago Agrio community vs. the Chevron Corporation is one legal battle which aptly fits the analogy. The controversial case has a long history, involving alleged environmental violations in … [Read more...]
Lessons Learned from the British Petroleum Disaster
During the summer of 2010 the world was absorbed in live footage of the Macondo oil prospect bleeding 4.9 million barrels of oil into the surrounding ocean. Many months of helplessness followed the explosion of the Deepwater Horizon platform; an oil rig owned by Transocean but ultimately under the … [Read more...]
Encouraging Healthy Eating Through Legislation? The Case for Mandatory Menu Labels
How many calories in that snack? Having a mid-morning energy slump? How about a quick visit to Starbucks for, say, a café latté and a blueberry scone to hold you over until lunch? Unfortunately, that energy slump can quickly turn to energy excess with a 700-calorie snack that amounts to more than … [Read more...]
Growing Community Gardens
Law isn’t something most people think about when planting seeds or planning a garden. Soil, sun, and the promised bounty of a late summer harvest aren’t often associated with incorporations, contracts, and municipal bylaws. While passion, community support, and hard work are the seeds and soil of … [Read more...]
The land gives us more than food, but can the law give back?
Conservation: The supervision, management, and maintenance of natural resources. (Black’s Law Dictionary)The responsible preservation, management and care of our land and of our natural and cultural resources. (Alberta Land Use Framework)A state of harmony between men and land. (Aldo … [Read more...]